Interest income from corporate bank deposits has nothing to do with stamp duty.

Stamp duty is levied on taxable documents. Taxable vouchers refer to the five rights vouchers listed in the Stamp Duty Ordinance, such as purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or contract documents, business account books, real estate licenses, industrial and commercial business licenses, trademark registration certificates, patent certificates and land use certificates. The loan contract between the enterprise and the bank should be sealed.

According to the provisions of Article 35 of the Tax Administration Law and the characteristics of stamp duty sources, in order to strengthen the management of stamp duty collection, the local tax authorities may verify the tax basis of the taxpayer's stamp duty under any of the following circumstances:

(1) Failing to establish a register of stamp duty taxable vouchers in accordance with the relevant provisions, or failing to truthfully register and completely preserve the taxable vouchers;

(2) Refusing to provide or not providing taxable vouchers truthfully, resulting in an obviously low tax basis;

(3) Failing to submit the report on the summary payment of stamp duty within the time limit stipulated by the local tax authorities, failing to submit it within the time limit ordered by the local tax authorities, or failing to submit it within the time limit, or failing to pay the summary payment of stamp duty in accordance with the regulations when the local tax authorities check.

When the local tax authorities approve the collection of stamp duty, they shall issue a notice to the taxpayer, indicating the tax basis for approving the collection and the prescribed tax payment period.

When approving the collection of stamp duty, the local tax authorities shall determine a scientific and reasonable amount or proportion as the tax basis of the taxpayer's stamp duty according to the taxpayer's actual production and operation income and with reference to the taxpayer's payment of stamp duty in different periods and the signing of contracts in the same industry.

Even if approved collection is adopted, the tax basis of stamp duty on purchase and sale contracts should only be 80% of sales revenue (80% here is the amount stipulated in the documents of local provincial local tax authorities, and local documents can be consulted), and interest income should not be included.

Do middlemen need to pay stamp duty when they resell goods and charge interest on the payment?

According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty (the State Council OrderNo. 1 1) and the Detailed List of Stamp Duty Items and Rates, a copy of the loan contract includes the loan contract signed between banks and other financial institutions and borrowers (excluding interbank lending). The contractor knows that the loan amount should be marked as 0.5%. If the document is a contract, it shall be sealed according to the contract.

According to Article 5 of the Notice of State Taxation Administration of The People's Republic of China on the Interpretation and Provisions on Certain Specific Issues of Stamp Duty (Guo Shui Fa [19 1] 155), "other financial institutions in China refer to units established with the approval of the People's Bank of China except the People's Bank of China and specialized banks."

Therefore, middlemen charge interest on goods for resale, and do not need to pay stamp duty.

Do you need to pay stamp duty on interest? Bian Xiao's answer here is that the key to whether the interest needs to be stamped is the principal of the interest, whether it is a deposit or a loan. If it is deposit interest, stamp duty is not required; If it is loan interest, then the interest earned by the loan enterprise needs to pay stamp duty. Do you understand now?